Industrial
Synthetic or reconstructed industrial diamonds (lab-grown)
HSN 7104 91 10 (Industrial synthetic diamonds) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), including Kimberley Process Certification Scheme (KPCS) conditions and importer registration with the Gems and Jewellery Export Promotion Council. Central Board of Indirect Taxes and Customs (CBIC) Circular 21/2024-Cus mandates additional qualifiers in import declarations for synthetic or reconstructed diamonds with immediate effect.
- Kimberley Process Certificate from exporting authority
- GJEPC registration from Gems and Jewellery EPC
- Mandatory qualifiers declaration from CBIC
- 1Confirm the importer is registered with the Gems and Jewellery Export Promotion Council (GJEPC), the designated importing authority for KPCS in India, before filing the bill of entry. Registration is required under policy condition 05 of Chapter 71 of the ITC (HS); consignments from unregistered importers are not admitted.DGFT Notification 43/2015-2020 dated 22-11-2021 · ITC (HS) policy condition 05, Chapter 71
- 2Ensure the shipment is accompanied by a valid Kimberley Process Certificate and that origin-specific policy conditions are satisfied: condition 1 applies to imports from Côte d'Ivoire, condition 2 to imports from Venezuela, and condition 3 to all rough diamond imports subject to the KP regime. Upload the KP Certificate at the bill of entry.DGFT Notification 34/2015-20 dated 28-09-2020 · ITC (HS) policy conditions 1, 2 and 3, Chapter 71
- 3Include all mandatory additional qualifiers in the import declaration for synthetic or reconstructed diamonds (lab-grown diamonds) as required by CBIC Circular 21/2024-Cus with immediate effect. Non-compliance renders the bill of entry deficient and liable to detention pending correction.CBIC Circular 21/2024-Cus dated 30-10-2024 · Supplementary Notes of CTH 7104
The most common error on this tariff line is treating the Kimberley Process Certificate as applicable only to natural rough diamonds and overlooking the mandatory CBIC declaration qualifiers for synthetic or reconstructed diamonds. CBIC Circular 21/2024-Cus applies to lab-grown diamonds with immediate effect; a bill of entry filed without the prescribed qualifiers is treated as an incomplete declaration, attracting detention and potential monetary penalty under the Customs Act, 1962, even where the KPCS documentation is otherwise complete.